#THE TOBACCO DUTY (TOWN OF BOMBAY) ACT, 1857

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##ARRANGEMENT OF SECTIONS 

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###SECTIONS. 

1.   Laws Repealed. 
2.   Municipal Duty on Tobacco intended for consumption in Bombay. 
3.   Municipal when payable. 
4.   Duty if not paid on importation, to be paid on removal from warehouse for consumption. 
      Remission of Municipal Duty on re-exportation. 
5.   Bombay a warehousing port for Tobacco. 
6.   Power for collection and enforcing payment of the Municipal Duty. 
7.   Tobacco not to be imported otherwise than by Sea. Landing places to be prescribed. 
8.   Exemption from Duty. 
9.   Permit necessary for removal of Tobacco. Proviso. 
10.  No Permit for removal from warehouse of less than a bale.  Proviso. 
11.  License for retail sale of Tobacco. 
12.  What to be deemed a retail sale. 
13.  Retail sale to be only at the place mentioned in the license. Name of licensed dealer to be 
affixed to shop.
14.  Monthly returns of stock to be made by retail dealers. 
15.  Retail dealer to made entry in a book, of weight, &c., of all Tobacco received.  Inspection of     
book. 
16.  Search-warrant. 
17.  Power to arrest and detain.  To search vehicles, &c., 
18.  Confiscation of Tobacco illegally imported, removed, & e.  Mitigation of penalty. 
19.   Penalty for illegal importation, removal, sale, or possession. Revocation of license. 
20.   Levy of fines, adjudication, and sale of confiscations. 
21.   Interpretation. 

SCHEDULE A.


 
#THE TOBACCO DUTY (TOWN OF BOMBAY) ACT, 1857. 

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##ACT NO. 4 OF 1857. 

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**PASSED BY THE LEGISLATIVE COUNCIL OF INDIA.**

**(Received the assent of the Governor General on the 9th of February 1857.)**

AN ACT *to amend the law relating to the duties payable on Tobacco, and the retail sale and warehousing 
thereof in the Town of Bombay.*

**Preamble.**—  WHEREAS it is expedient to amend the Law relating to the duties payable on Tobacco 
and the retail sale and warehousing of that article in the Town of Bombay: It is hereby Preamble. enacted 
as follows : — 

**I. Laws repealed.** —  Chapters V, VI, VII and VIII of Regulation XXI. 1827 of the Bombay Code, and 
Act XXIV of 1850, are hereby repealed, but not so as to revive any other Regulation or Act thereby repealed. 

**II. Municipal Duty on Tobacco intended for consumption in Bombay.** — All Tobacco (except such 
small  quantities  as  are  hereinafter  mentioned)  imported  from  any  place  into  the  Town  of  Bombay  and 
intended for consumption therein shall be liable to a duty of seven Rupees and eight annas per maund of 
forty seers of eighty tolas to the seer, which duty is hereinafter called the Municipal Duty; and such duty 
shall be leviable in addition to any Customs Duty prescribed by Law. 

**III.  Municipal  Duty  when  payable.**  —The  said  Municipal  Duty  may  be  paid  at  the  option  of  the 
importer, either on the importation of the Tobacco, or after it has been warehoused as hereinafter provided. 

**IV. Duty if not paid on importation, to be paid on removal from warehouse for consumption.  
Remission of Municipal Duty on re-exportation.** — If the said Municipal Duty is not paid on importation, 
the Tobacco shall be warehoused in a public of licensed warehouse within the meaning of Act XXV of 
1836; and the importer shall pay such duty on the said Tobacco on its removal from the warehouse for 
consumption in the said Town. When Tobacco so warehoused is re-exported to any place beyond the limits 
of the said Town, the whole of the said Municipal Duty shall be remitted. 

**V. Bombay a warehousing port for Tobacco.** — The Port of Bombay shall, after the passing of this 
Act,  be  held to  be  a  warehousing  port  within  the  meaning  of  Act.  XXV  of  1836,  so  far  as  regards  the 
warehousing of Tobacco; and the provisions of the said Act, so far as the same are applicable, shall be 
applied to the warehousing of Tobacco in the said Town. The Import Duty in the said Act mentioned shall, 
as to Tobacco, include the Municipal Duty leviable under this Act. 

**VI. Powers for collection and enforcing payment of the Municipal Duty.** —The Commissioner of 
Customs, Salt, and Opium, and Officers of  Customs, shall have all the same powers and authorities for 
collecting  and  enforcing  payment  of  the  said  Municipal  Duty  in  addition  to  the  powers  and  authorities 
specified in this Act, as they now have or shall have in respect of duties of Customs.  

**VII. Tobacco not to be imported otherwise than by Sea. Landing places to be prescribed.** —It 
shall not be lawful, without the  permission of the Commissioner of Customs, Salt, and Opium, or other 
Officer  empowered  by  Government to  grant such  permission,  to  bring  any  Tobacco  or  any  preparation 
thereof into Bombay otherwise than by sea, nor to land the same at any other landing places than such as 
may from time to time be prescribed by the Government of Bombay. 

**VIII. Exemption from Duty.** —The foregoing provisions of this Act shall not be applicable to such 
small quantities of Tobacco (not exceeding in weight four seers of eighty tolas to the seer) as are intended 
for the private consumption of the importer. 

**IX.  Permit necessary for removal of Tobacco.  Proviso.** — It shall not be lawful to remove any 
Tobacco  from  one  place  to  another  within  the  said  Town,  not  to  carry  or  convey  the  same  on  any  
thoroughfare in the said Town, not to carry the same in any vessel or boat of less than forty candies burthen 
in  any  of  the  creeks  or  waters  adjacent  to  the  said  Town,  without  a  Permit  from  the  Commissioner  of 
Customs Salt and Opium, which Permit shall be in the form of Schedule A to this Act annexed, or to the 
like effect :any such Permit shall be in force only between sunrise and sunset of the day for which it is 
granted.  Provided always, that it shall be lawful to convey without a Permit any Tobacco so far as may be 
necessary for the lawful importation thereof according to the provisions of this Act, and also small quantities     
of Tobacco, not exceeding in weight four seers of eighty tolas to the ser, for personal or domestic use. 

**X. No Permit for removal from warehouse of less than a bale. Proviso.** —No Permit shall be 
granted for the removal from warehouse of any quantity of Tobacco less than an entire bale or package.  
Provided that, when Tobacco is to be removed for  consumption in the said Town, the  Commissioner of 
Customs, salt and Opium may give permission to open any bale or package previous to removal, and to set 
aside such portion thereof as may be refuse or waste ; and the said refuse or waste may be re-exported, 
under the rules for the re-export of Tobacco, at any time within one month from the date of such permission, 
or, if it be not so re-exported, may be destroyed by order of the Commissioner. 

**XI.  License for retail sale of Tobacco.** —It shall not be lawful for  any person to sell or offer for sale 
by  retail  any  Tobacco  in the  said  town  without  a license  from  the  Commissioner  of  Customs,  Salt  and 
Opium or other Officer duly empowered by Government in that behalf, which license shall be in force for 
a period of twelve Calendar months from the date thereof, unless the person to  whom the license is granted 
shall be deprived thereof under the provisions of  this  Act.  A fee of one Rupee shall be paid for every such 
license. 

**XII. What to be deems retail sale.** —Any sale of Tobacco not exceeding in weight fourteen seers of 
eighty tolas to the seer shall be deemed to be a retail sale within the meaning of this Act. 

**XIII.  Retail sale to be only at the place mentioned in the license.  Name of licensed dealer to be 
affixed to shop.** — It shall not be lawful for any licensed  retail dealer in Tobacco to carry on the retail sale 
of the same, or to keep any store of the same, except at  such shop or other premises as may be specified in  
his license ; and the  name of every retail dealer in Tobacco, together with the number of his license, shall 
be written or  painted in English, Guzerati, and  Maharatti, in plain and legible characters of not less than 
one inch in  height, on a board to be affixed in a conspicuous manner in the front of the shop or premises 
where such retail sale is carried on. 

**XIV. Monthly returns of stock to be made by retail dealers.** — Every retail dealer in Tobacco shall, 
on or before the tenth day a of each month, make to the Commissioner of Customs, Salt, and Opium, or 
other Officers as aforesaid, a separate return for each shop or place of sale for which he holds a  license, 
showing the quantity of Tobacco on hand therein at the beginning of the preceding month, the quantity 
received during such month, and the persons from whom, and the dates on which, he received it, and the 
stock remaining at the close of such month; and any retail dealer who refuses or neglects to make such 
return, or makes a false return, shall be liable be deprived of his license by the said Commissioner or other 
Officer aforesaid, and to pay a fine not exceeding two hundred Rupees. 

**XV. Retail dealer to make entry in a book, of weight, &c., of all Tobacco received.  Inspection of 
book.** —Every retail dealer in Tobacco shall, on the same day on which he shall receive any Tobacco into 
any such shop or place of sale, enter  in a book to be kept for that purpose, the weight of such Tobacco, the 
day on which he  receives the same, and the name of the person from whom, and the place from which, he 
receives  it ;  and  such  book  shall  be  open  to  the  inspection  of  the  Commissioner  of  Customs,  Salt,  and 
Opium, or  other Officer as aforesaid, or of any person authorized by the Commissioner or such Officer to 
inspect the same; and the Commissioner or other Officer or person as aforesaid inspecting the said book 
may make any minute therein, or any extract therefrom, which he shall think fit ;  and any retail dealer who 
neglects or refuses to comply with the provisions of this Section, shall for every offence be liable to be 
deprived  of  his  license  by  the  said  Commissioner  or  other  Officer  as  aforesaid,  and  to  pay  a  fine  not 
exceeding two hundred Rupees. 

**XVI. Search-warrant.**  —The  Commissioner  of  Customs,  Salt,  and  Opium,  or  other  Officer  as 
aforesaid, may issue a warrant under his hand and seal to any public Officer, commanding him to enter and 
search between sunrise and sunset any building or place to be specified in the warrant in which Tobacco 
may be deposited under the provisions of this Act, or in which the Commissioner or other Officers aforesaid 
has been credibly in formed, which information shall be taken down in writing that Tobacco is deposited 
contrary to the provisions of this Act, and to seize and take away from thence any Tobacco or other articles 
subject to confiscation under this Act.

**XVII. Power to arrest and detain. To search vehicles, &c.** —The Commissioner of Customs, Salt, 
and Opium, or other Officer as aforesaid, or any public Officer authorized by the Commissioner or such 
Officer, may arrest and detain any person carrying or having charge of any Tobacco liable to confiscation 
under this Act, and may detain and search any vessel or package, and any boat or vehicle, containing or 
conveying, or supposed to contain or convey, any such Tobacco.

**XVIII.  Confiscation  of  Tobacco  illegally  imported,  removed,  &c.  Mitigation  of  penalty.**  —All 
Tobacco imported into the said Town or removed from one place to another or kept within the said Town, 
or found in the possession of any person in the said Town selling or offering any portion thereof for sale, 
contrary to the provisions of this Act, and every vessel in which such Tobacco is contained, and every 
vehicle, boat, or animal employed with the consent and knowledge of the owner or his servant in conveying 
the same—shall be liable to confiscation. Provided always, that it shall be lawful for the adjudicating Officer 
to mitigate the penalty of confiscation herein provided, by commuting the same to the payment of any fine 
not  exceeding  the  value  of  the  goods  liable  to  confiscation;  and  every  such  fine  may  be  enforced,  if 
necessary, by the sale of the goods liable to confiscation. 

**XIX.  Penalty for illegal importation, removal, sale, or possession. Revocation of license.** —Any 
person, who shall illegally import, remove, or sell in the said Town, any Tobacco, or who shall knowingly 
have  in  his  possession  any  Tobacco  subject to  confiscation  under  this  Act,  shall  be  liable  to  a fine  not 
exceeding ten times the value of such Tobacco; and if the offender is a licensed retail dealer, he shall be 
liable to be deprived of his license by the Commissioner of Customs, Salt, and Opium, or other Officer as 
aforesaid. 

**XX. Levy of fines and adjudication and sale of confiscations.** —All confiscations and fines under 
this Act may be adjudicate and levied by any Magistrate of Police for the Town of Bombay. Goods adjudged 
liable to confiscation shall be sold under warrant of the Magistrate. 

**XXI.  Interpretation.**  —The  following  words  and  expressions  in  this  Act  shall  have  the  meanings 
hereby assigned to them, unless there be something in the context repugnant to such   construction: — 

The words “Town of Bombay” shall include all places within the Islands of Bombay and Colaba. 

Words importing the singular number shall include the plural number, and words importing the plural 
number shall include the singular number. 

Words importing the masculine gender shall include females. 

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##SCHEDULE A. 

 *Form of Permit.*

No.

A. B. has been permitted to remove from (Custom House or licensed warehouse or shop No. situated 
in Kabadavie street to warehouse or shop No.    in Bazar street) the under-mentioned quantity of Tobacco 
between sunrise and sunset on the          day of                                                            in the year. 

(Signed)     --------------- 

Commissioner of Customs, Salt, and Opium.